CASE STUDY | NONPROFIT organization
Operations & Governance Analysis: Central Texas Food Bank
Public dollars fund this organization. The city should require outcome metrics — not just output metrics
— as a condition of continued funding.
The question is not whether CTFB does good work. The question is whether the structure around that work — its governance, its auditor, its vendor relationships, and its
performance measures — meets the standard that a $110M public-serving institution requires.
Executive Summary
Central Texas Food Bank (CTFB) is a 501(c)(3) nonprofit serving 21 counties across Central Texas, distributing food through a network of approximately 250 partner agencies to over 610,000 food-insecure individuals annually.
As of June 1, 2026, CTFB is merging with Shepherd’s Heart in Waco, significantly expanding its footprint. This analysis identified six governance concerns — two rated high severity — arising from vendor relationships, dual employer representation on the board, and structural self-dealing between the organization and its affiliated Foundation.
Finding 1: Potential Auditor Conflict
The most urgent findings involve a potential auditor conflict with Deloitte holding both the Chair and Treasurer board seats.
Finding 2: Vendor Employment History
The COO’s direct prior employment at CTFB’s most publicly praised food distribution vendor presents a significant oversight risk.
The Challenge
Footprint Expansion
As of June 1, 2026, CTFB's merger with Shepherd’s Heart in Waco significantly expanded its regional footprint, introducing new governance complexities across 21 counties.
Conflict of Interest
Potential auditor conflicts were identified with Deloitte representatives holding both the Chair and Treasurer board seats simultaneously, creating high-severity risk.
Self-Dealing Risks
Structural self-dealing concerns involving the affiliated Foundation and vendor relationships, specifically revolving around the COO's prior employment history.
Results & Impact
6
Concerns Identified in governance analysis
2
High Severity Concerns with Mitigation Path
100%
Structural Integrity & Governance Alignment